Wales Act 2014

11 Amendments to the definition of a Scottish taxpayer

(1) Chapter 2 of Part 4A of the Scotland Act 1998 (Scottish rate of income tax) is amended as follows.

(2) Section 80D (Scottish taxpayers) is amended in accordance with subsections (3) to (5).

(3) In subsection (1)—

(a) for “In” substitute “For”;

(b) in paragraph (a), after “purposes” insert “for that year (see Schedule 45 to the Finance Act 2013)”.

(4) In subsection (3)(a), for “any part of the UK other than Scotland” substitute “England, Wales or Northern Ireland”.

(5) After subsection (4), insert—

“(4A) Subsection (1) does not apply if T is a Welsh parliamentarian for the whole or any part of the year (see section 80DA).

(4B) For the purposes of subsection (4A) and section 80DA, T is a Welsh parliamentarian if T is a member as described in any of paragraphs (a) to (c) of section 116E(4) of the Government of Wales Act 2006 (definition of a Welsh taxpayer).”

(6) After section 80D insert—

“80DA Scottish taxpayers: Welsh parliamentarians

(1) An individual (T) who is a Welsh parliamentarian for the whole or any part of a tax year is a Scottish taxpayer for that tax year if—

(a) T is resident in the UK for income tax purposes for that year (see Schedule 45 to the Finance Act 2013),

(b) T meets condition C in section 80D for that year, and

(c) T meets either of the following conditions for that year.

(2) T meets the first condition if—

(a) the number of days in that year on which T is a member as described in any of paragraphs (a) to (c) of section 80D(4), exceeds

(b) the number of days in that year on which T is a Welsh parliamentarian.

(3) T meets the second condition if—

(a) the number of days in that year mentioned in paragraphs (a) and (b) of subsection (2) are the same, and

(b) T meets condition A or B in section 80D for that year.”

(7) In section 80E (close connection with Scotland or another part of the UK), in subsection (3)(c)—

(a) for “at least as much of the year as” substitute “more of the year than”;

(b) for “any one other part of the UK” substitute “each other part of the UK (considered separately)”.

(8) In section 80F (days spent in Scotland or another part of the UK)—

(a) in subsection (1), for the words from “if)—” to the end substitute “if) the number of days in the year on which T is in Scotland at the end of the day exceeds each of the following—

(a) the number of days in the year on which T is in England at the end of the day;

(b) the number of days in the year on which T is in Wales at the end of the day;

(c) the number of days in the year on which T is in Northern Ireland at the end of the day.”;

(b) in subsection (2), for “But T is not to be treated as” substitute “T is treated as not”.